Accounting Framework Research Articles

Population Growth, Immigration, and Labor Market Dynamics

This article provides a first synthesis of population flows and labor market dynamics across immigrant and native-born populations. We devise a novel dynamic accounting methodology that integrates population flows from two sources—changes in birth cohort size and immigrant flows—with labor market dynamics. We illustrate the method using data for the United Kingdom, where population flows have been large and cyclical, driven first by the maturation of baby boom cohorts in the 1980s and later by immigration in the 2000s. New measures of labor market flows by migrant status uncover the flow origins of disparities in the levels and cyclicality of immigrant and native labor market outcomes and their more recent convergence. An application of our accounting framework reveals that population flows have played a nontrivial role in the volatility of labor markets among the UK-born and, especially, immigrants.

Robots as guardians: Industrial automation and workplace safety in China

Industrial robots can improve workplace safety by performing hazardous tasks on behalf of workers. This paper examines the impact of industrial robots on workplace safety in China. We find that a one-standard-deviation increase in robot exposure reduces annual workplace accidents and fatalities by 0.100 and 0.0133 cases per thousand population, compared to sample averages of 0.122 accidents and 0.0351 fatalities. These findings are robust to an instrumental variable strategy and various robustness checks. Our analysis of injuries in household surveys and Baidu search activities reinforces these results. Using an accounting framework, we show that the safety improvement is not driven by the mechanical effects of robot-induced employment reduction. Instead, within-occupation improvement in workplace safety plays a more crucial role.

Enterprise information and communications technology software pricing and developer productivity measurement

AbstractThe 1999 addition of business sector software and services spending to the National Income and Product Accounts was an important innovation, achieving a novel focus on the measurement of intangible asset investment. Over the intervening years, enterprise information and communication technology (ICT) has fundamentally changed. The transformation has raised questions about the extent of the decline of ICT function software prices. As a software producing sector, the business sector ICT function now has a much wider array of production factor choices. In addition, labor and multifactor software development productivity, an important sources of value creation, varies widely from year to year. With the use of a two‐sector model and a standard growth accounting framework, a business sector ICT function shadow price is estimated, finding that software price declines have been underestimated by 4.4 percentage points (ppt) over 2015 to 2021. The impact on GDP growth is a 0.1 ppt underestimate. Correcting the underestimate increases software spending from 19.6% to 24.7% of nonresidential fixed investment, and from 47.4% to 59.9% of real intellectual property product spending.

Sales expenses of trade and manufacturing organizations: Theoretical aspects and accounting considerations. Part 1

Subject. This article deals with the issues related to sales expenses as an object of accounting, conceptual framework, classification criteria, and particularities of analytical and synthetic accounting. Objectives. The article aims to conduct a comparative assessment of approaches to the concept of sales expenses of trade and manufacturing organizations, identify the classification criteria of sales expenses, consider options for reflecting sales expenses in analytical and synthetic accounting depending on the type of economic activity, and identify controversial issues in the distribution of sales expenses. Methods. For the study, we used the methods of comparative analysis, content analysis, systematization, and generalization. Results. The analysis of the conceptual framework in economic sources has revealed the ambiguity of approaches to the use of terms to designate sales costs. The article identifies the classification criteria of sales expenses typical for trade and manufacturing organizations, reveals the ambiguity of attribution of specific types of sales expenses to the relevant items of analytical accounting, shows options for accounting for sales expenses depending on the type of economic activity, and reveals the particularities of accounting for transportation costs in trade organizations. An analysis of regulatory documents shows that there is no specific methodology for allocating sales expenses for accounting purposes. Conclusions and Relevance. At the moment, all previously effective methodological recommendations, which contained a methodology for calculating the distribution of sales expenses in accounting, have been canceled. However, there are no newly adopted recommendations, so non-government regulatory bodies are invited to develop methodological tools for accounting for sales expenses and their distribution. The results obtained can be used both in the theory of accounting and in the practice of reflecting sales expenses.

AFTEA Framework for Supporting Dynamic Autonomous Driving Situation

The accelerated development of AI technology has brought about revolutionary changes in various fields of society. Recently, it has been emphasized that fairness, accountability, transparency, and explainability (FATE) should be considered to support the reliability and validity of AI-based decision-making. However, in the case of autonomous driving technology, which is directly related to human life and requires real-time adaptation and response to various changes and risks in the real world, environmental adaptability must be considered in a more comprehensive and converged manner. In order to derive definitive evidence for each object in a convergent autonomous driving environment, it is necessary to transparently collect and provide various types of road environment information for driving objects and driving assistance and to construct driving technology that is adaptable to various situations by considering all uncertainties in the real-time changing driving environment. This allows for unbiased and fair results based on flexible contextual understanding, even in situations that do not conform to rules and patterns, by considering the convergent interactions and dynamic situations of various objects that are possible in a real-time road environment. The transparent, environmentally adaptive, and fairness-based outcomes provide the basis for the decision-making process and support clear interpretation and explainability of decisions. All of these processes enable autonomous vehicles to draw reliable conclusions and take responsibility for their decisions in autonomous driving situations. Therefore, this paper proposes an adaptability, fairness, transparency, explainability, and accountability (AFTEA) framework to build a stable and reliable autonomous driving environment in dynamic situations. This paper explains the definition, role, and necessity of AFTEA in artificial intelligence technology and highlights its value when applied and integrated into autonomous driving technology. The AFTEA framework with environmental adaptability will support the establishment of a sustainable autonomous driving environment in dynamic environments and aims to provide a direction for establishing a stable and reliable AI system that adapts to various real-world scenarios.

Agenda of Federal System in Nepal: Nexus of Fiscal Federalism and Controlled Corruption

This research critically assesses Nepal's fiscal federalism, focusing on the interconnectedness of budget allocation, spending, revenue generation, and corruption at the provincial level. Using a mixed-methods approach, the study combines quantitative data analysis with qualitative insights to evaluate how weaknesses in fiscal management erode public trust in federalism. The findings show that while decentralizing power and resources is a core objective of the federal system, provincial governments remain heavily dependent on federal transfers due to limited internal revenue generation. The study reveals that provinces fall short of meeting public expectations, primarily due to insufficient and poorly managed expenditure capacities, resulting in substantial underperformance. Additionally, the research identifies a significant correlation between increased budget allocation and corruption, highlighting that higher public spending often leads to financial misconduct. This is reflected in unspent budgets and frequent misuse of public funds, which amplify public dissatisfaction with the federal system. The study emphasizes the need for improved fiscal autonomy, stronger accountability frameworks, and more effective resource-sharing mechanisms to enhance the efficiency of provincial governments and address rising concerns about the viability of federalism.

Ecosystem Accounting for Marine-Based Tourism provided by Posidonia oceanica in Italy

This work presents the first ecosystem accounts for Marine-Based Tourism (MBT) in Italy. We develop a methodological approach to connect biophysical and economic information required to fill ecosystem accounting supply and use tables. Coherent with the System of Environmental Economic Accounting – Ecosystem Accounting (SEEA EA) framework, this approach starts by estimating the extent and the condition of marine ecosystems, showing the urgency in improving the availability, organisation and accessibility of biophysical data. This work provides valuable insights into understanding MBT from an ecosystem accounting perspective. We focus on the Posidonia oceanica and its role in the MBT sector in Italy, providing a physical quantification of such contribution and converting this flow into monetary terms. Our findings show that such habitat significantly contributes to the tourism sector, resulting in exchange values of MBT of €6 million in 2019 and €3.7 million in 2021.

A Philosophical Analysis of the Legitimacy of Political Power in Tanzania from a Lockean Perspective

This article conducts a philosophical analysis of the legitimacy of political power in Tanzania using John Locke’s political theory as a framework. It evolved from researcher’s observation and empirical studies that concerned political legitimacy in Tanzania. The lack of philosophical approach opened away for philosophical investigations and the necessity of involving philosophical views like that of the John Locke, in addressing of the shaking political legitimacy in Tanzania. The factors such as; allegations of corruption, restricted freedom of expression and limited access to justice, stimulated the author into philosophical inquiring, in accordance to John Locke’s political philosophy on the theory of legitimacy of political power. The Article examines how Locke’s principles of consent, protection of individual rights, and limited government apply within Tanzania’s socio-political context. The study highlights significant challenges to political legitimacy, including allegations of electoral manipulation, constraints on political freedoms, and governance issues such as corruption and lack of transparency. Recommendations are proposed to enhance democratic governance and accountability in Tanzania, emphasizing the critical need to strengthen electoral integrity, protect fundamental rights such as freedom of expression and assembly, and bolster institutional frameworks for transparency and judicial independence. By applying Locke’s principles, this analysis aims to contribute insights into the dynamics of political authority in Tanzania and suggest pathways for fostering a more inclusive, accountable, and legitimate governance framework aligned with the aspirations of its citizens.

Stakeholder perspectives on the governance and accountability of Nigeria's Basic Health Care Provision Fund.

In recent decades, Nigeria has implemented a number of health financing reforms, yet progress towards Universal Health Coverage (UHC) has remained slow. In particular, the introduction of the Basic Health Care Provision Fund (BHCPF) through the National Health Act of 2014 sought to increase coverage of basic health services in Nigeria. However, recent studies have shown that health financing schemes like the BHCPF in Nigeria are suboptimal and have frequently attributed this to weak accountability and governance of the schemes. However, little is known about the accountability and governance of health financing in Nigeria, particularly from the perspective of key actors within the system. This study explores perceptions around governance and accountability through qualitative in-depth interviews with key BHCPF actors, including high-level government officers, academics and Civil Society Organizations. Thematic analysis of the findings reveals broad views among respondents that financial processes are appropriately ring-fenced, and that financial mismanagement is not the most pressing accountability gap. Importantly, respondents report that accountability processes are unclear and weak in subnational service delivery, and cite low utilization, implicit priority setting and poor quality as issues. To accelerate UHC progress, the accountability framework must be redesigned to include greater strategic participation and leadership from subnational governments.

Intelligence Oversight and Accountability in Poland: Has Anything Changed?

The years 1990 and 1991 marked the beginning of a sea change in this particular area of the functioning of the Polish state. The following phenomena were analyzed: Over three decades on from the restitution of the Polish democratic state, how have the focal issues of key intelligence oversight institutions been addressed? How successful was the political transition in the area of intelligence services? The article is composed of four main parts. The first part provides a discussion of the “special services” concept, which determines the Polish institutional framework for intelligence oversight and accountability. Subsequent sections focus on particular forms of intelligence oversight: executive control, parliamentary oversight, and independent oversight. Our focus is on the institutional dimension of state security. The article is intended as an overview of the issue and relies on traditional historical and institutionalist approaches. Our proposal is to conduct a detailed case study to present the current situation in a country in East Central Europe, with the aim of generating general findings that could be used to guide reform efforts.

Integrating Consumption-Based Metrics into Sectoral Carbon Budgets to Enhance Sustainability Monitoring of Building Activities

Climate policies such as sectoral carbon budgets use national greenhouse gas emissions inventories to track the decarbonization of sectors. While they provide an important compass to guide climate action, the accounting framework in which they are embedded lacks flexibility for activities that are international and at the crossroads of different sectors. The building activities, being largely linked with important upstream emitters such as energy production or industrial activities, which can take place outside of national borders, are such an example. As legislation increasingly addresses the whole-life carbon emissions of buildings, it is vital to develop cross-sectoral accounting methods that effectively measure and monitor the overall impact of buildings. Such methods are essential for creating sound and holistic decarbonization pathways that align with sustainability policies. This article aims to provide a consistent approach for depicting the life-cycle emissions of buildings at the national level, using France as a case study. By integrating the different emission scopes with decarbonization pathways, this approach also enables the creation of comprehensive whole-life carbon budgets. The results show that the French building stock footprint reached 162 MtCO2eq in 2019, with 64% attributed to operational emissions, primarily from fossil fuel combustion, and the remainder to embodied emissions, mainly from upstream industrial and energy sectors. Overall, 20% of the emissions occurred outside the national borders. Under various global decarbonization pathways, the significance of embodied emissions is projected to increase, potentially comprising 78% of the life-cycle emissions by 2050 under the current policies. This underscores the necessity for climate policies to address emissions beyond territorial and operational boundaries.

Equality, Diversity and Inclusion within Ireland’s Police Service, An Garda Síochána: Bridging the Gap between Commitments and Reality

Abstract The Black Lives Matter movement highlighted the importance of equality, diversity and inclusion (EDI) in a policing context. Using the Irish police service, An Garda Síochána, as a case study, this article critically evaluates efforts to promote EDI within a policing organization that has been characterized as resistant to change. It focuses primarily on the implementation of relevant recommendations contained in the landmark 2018 Report of the Commission on the Future of Policing in Ireland. It demonstrates that while building a culture that respects and promotes EDI within any organization is a challenging process, it can be even more difficult in policing organizations due to police sub-culture. It submits that laws, policies and commitments, while necessary, are insufficient of themselves to achieve transformative change. Strong and committed leadership is also required, as well as measures to recruit and retain a diverse workforce at all levels, sufficient resourcing for EDI initiatives, EDI training that accords with international best practice, efforts to improve relationships with marginalized communities, measures to combat hate crime and racial profiling, effective mechanisms for collecting EDI data and evaluating EDI policies, and a robust governance, oversight and accountability framework. While identifying and welcoming measures undertaken to date by An Garda Síochána to convert EDI policy commitments into reality, the article also highlights areas where improvements are necessary. Finally, aligning with several theorists of police sub-culture, the article concludes that any efforts to promote EDI within An Garda Síochána will need to be accompanied by efforts to combat structural inequality in wider society.

Healthier School Systems for Learners: Government Role in Fostering Holistic Interventions

Background: School health is a key component of school reform, and it is essential to address health issues that are relevant to education and incorporate key actors such as the government and other relevant stakeholders. This review article aimed to examine the role of governments in fostering healthier school systems for learners. Methods: This paper examined existing literature, policies, and programs and identified effective approaches to promoting holistic well-being within educational settings. Scientific databases, including Google Scholar, PubMed, and Web of Science, and the websites of international organizations including the WHO, UNESCO, and UNICEF were searched. Results: Through case studies and best practices from different regions including Nepal, Japan, United Arab Emirates, Ghana, and Kenya, this review illustrated the potential impact of government-led initiatives in promoting school health. In this regard, health impact assessment can help policymakers understand the health implications of their policies and identify ways to improve health while minimizing harm. The government’s role includes enactment and assessment of policies that improve school programs, establishing accountability and regulatory framework, facilitating decision-making, collaborations with other stakeholders, and coordination. Conclusion: This article provided insights and recommendations for policymakers seeking to prioritize the health and development of students in their jurisdictions. Implementing the school health program is essential for achieving both the nation’s goal of health for all and the sustainable development goals.

A proposal for enhanced accountability in train station facilities management: The case of the commuter trains (KCI) in Jakarta, Indonesia

Background: The commuter trains (KCI), the commuter train system in Jakarta and its surrounding areas, faces significant challenges in station operation and maintenance, impacting the passenger experience. The current competitive tendering approach for procuring station facilities lacks a clear framework for accountability, resulting in inconsistent service delivery and passenger dissatisfaction. This paper proposes solutions to enhance accountability in train station facility management, aiming to improve the passenger experience. Method: By utilizing Moore's strategic triangle, the study identifies fundamental reasons for the accountability issues and examines the challenges posed by the restricted flexibility of the existing competitive tendering system. Potential solutions, including enhanced competitive tendering with performance-based negotiation, in-house production, and collaborative arrangements, are explored. Findings: The most feasible solution is recommended to address KCI's operational challenges. Despite KCI's popularity and extensive network, weak accountability, particularly in unresponsive management, disrupts the efficiency of train station facilities. Conclusion: This paper emphasizes the need for KCI to improve its accountability mechanisms to ensure safety, security, trustworthiness, convenience, ease of access, and equity for all passengers, ultimately enhancing the public value delivered by the commuter train system. Novelty/Originality of this study: The novelty of this research is developing a performance-based solution to improve accountability in KCI station facility management through enhanced competitive tendering and collaborative arrangements to enhance passenger experience and operational efficiency.

Approaches to improving revenue and expense management in Uzbekistan's public sector

This paper explores the methods used for recognizing and recording revenues and expenses in public sector entities in Uzbekistan. It delves into the current difficulties faced and contrasts these practices with global norms, suggesting a detailed plan to improve financial governance. The proposed measures involve the implementation of contemporary accounting frameworks, the use of advanced technology, the revision of existing rules, and the promotion of global partnerships.

Counting women? Gendered sustainability and inclusivity for an ocean accounting framework

ABSTRACT The oceans are increasingly pivotal in scholarly and policy dialogues focused on achieving inclusive economic and social prosperity. The Ocean Account Global Framework (2020) underscores oceans' role as essential for social and economic development, crucially contributing to human well-being and gender equality. With oceans holding significant economic potential, governments face mounting pressure to systematically account for ocean resources and their utilisation (Ocean Account Global Framework, 2020). This need is particularly acute given the evolving relationships between economic prosperity, inclusive development, social well-being, and oceans. However, a knowledge gap persists, impairing governments' ability to make informed and gender inclusive decisions about oceans and undermining long-term commitments outlined in the 2030 Agenda for Sustainable Development (Ocean Global Account Framework, 2020). This article examines ocean governance, focusing on gender-related aspects and integrating gender perspectives into the ocean accounting framework using a political economy lens, supported by environmental and gender political economy analyses.

Technology Use for Home-Based Stroke Rehabilitation in Switzerland From the Perspectives of Persons Living With Stroke, Informal Caregivers, and Therapists: Qualitative Interview and Focus Group Study.

Stroke is a leading cause for long-term disability, requiring both inpatient and outpatient rehabilitation and self-training in the home environment. Technology-based tools are gradually gaining acceptance as additional and suitable options for extending the rehabilitation process. While the experiences of persons living with stroke, therapists, and informal caregivers with respect to technology use have already been investigated in other countries, this topic is underexplored in the Swiss context. We aimed to explore the experiences and needs of persons living with stroke, informal caregivers, and therapists in using technology-based tools in a home environment for stroke rehabilitation in Switzerland. This study followed a qualitative descriptive methodology, including semistructured interviews and focus group discussions. We applied a deductive template analysis alongside the accessibility, adaptability, accountability, and engagement framework to analyze the qualitative data sets for technology-assisted solutions for poststroke rehabilitation. We collected the experiences and needs of persons living with stroke (7/23, 30%), informal caregivers (4/23, 17%), and therapists (occupational and physical therapists; 12/23, 52%). The 4 categories we used to organize the analysis and results were accessibility to quality rehabilitation, adaptability to patient differences, accountability or compliance with rehabilitation, and engagement with rehabilitation. Persons living with stroke stated that they use various tools within their rehabilitation process depending on their specific needs. They felt that there is a plethora of tools available but sometimes felt overwhelmed with the selection process. Informal caregivers indicated that they generally felt underserved and insufficiently informed throughout the rehabilitation process. They reported that they use technology-based tools to support their relatives affected by stroke in becoming more independent. Therapists appreciate the numerous possible applications of technology-based tools in rehabilitation. At the same time, however, they express dissatisfaction with the lack of clarity in Switzerland regarding cost coverage, recommendations, and training opportunities. Persons living with stroke, informal caregivers, and therapists in Switzerland reported varied and unique experiences and needs with the use of technology-based tools in outpatient stroke rehabilitation. Written recommendations, the assumption of financial costs, and the provision of information and education could foster increased confidence in the use of technology-based tools for patients and therapists.

EFFECT OF ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS ON QUALITY OF FINANCIAL REPORTS IN THE PUBLIC SECTOR IN NIGERIA

The adoption of IPSAS aims to enhance the quality and comparability of financial reports in the public sector globally. Despite these objectives, implementing IPSAS in Nigeria has faced significant challenges that may impact the quality of financial reports produced by public sector entities. examine the effect of adopting IPSAS on the quality of financial reports in the Federal Ministry of Finance in Nigeria. Accountability, transparency, relevance, comparability, and full representation are the variables used. The study population comprised accountants, auditors and finance managers in agencies in the Ministry of Finance in Nigeria. Yamane formular was used to arrive at a total number of respondents of 394. The primary data source was used with a structured questionnaire as the instrument of data collection. The data were processed using factor analysis, and the hypotheses were tested using multiple regression. The findings showed that the accountability of IPSAS significantly affects the quality of financial reporting in the Federal Ministry of Finance. The study found that the transparency of IPSAS significantly affects the quality of financial reporting in the Federal Ministry of Finance. The study found that the relevance of IPSAS does not significantly affect the quality of financial reporting in the Federal Ministry of Finance. The study found that the comparability of IPSAS significantly affects the quality of financial reporting in the Federal Ministry of Finance. The study found that the full representation of IPSAS significantly affects the quality of financial reporting in the Federal Ministry of Finance. Based on this, the study recommends that the Federal Ministry of Finance should develop and implement clear accountability frameworks that outline the roles and responsibilities of various personnel in the financial reporting process. This will ensure that everyone understands their accountability in maintaining the quality and integrity of financial reports.

A decision methodology for site-level ecosystem accounting

The United Nations System of Environmental-Economic Accounting Ecosystem Accounting (SEEA EA) framework is the international standard for ecosystem accounting. To date, application of SEEA EA has been predominantly at large scales, usually at landscape and national levels. However, many environmental management decisions are taken locally, in site-specific contexts. While the use of SEEA EA continues to develop at all scales, there is currently no widely endorsed methodology for employing SEEA EA at local scales, such as the site level. We present a methodology for developing site-level ecosystem accounts, describing the important decisions at each step of the process. We also provide two case studies that demonstrate the context-dependent nature of the decision-making process of ecosystem accounting at small scales. The two major challenges for site-level accounting are stakeholder engagement and data availability. As the use of SEEA EA continues to increase in policy and decision-making processes worldwide, there is a need for local-scale case studies that adapt this methodology across a broad range of contexts. Our case studies provide some of the first published examples of the application of SEEA EA at the site level and are intended to promote consistent implementation of ecosystem accounting across scales.

Aktualisasi Nilai Budaya Siri’ Na Pacce dalam Akuntabilitas Non-Governmental Organization

Purpose: This research aims to actualize the cultural value of siri' na pacce in the soul of every individual in the accountability of a non-governmental organization (NGO). Research methodology: This type of research is qualitative with a data analysis process using an ethnographic approach which aims to understand the indigenous people's point of view, their relationship with life, to realize their vision of their world. The research was conducted at the gardening learning community Maros Youth Learning Center (MYLC), a learning center under the SRP Payo-payo organization in Maros, South Sulawesi. Results: The research results found that the actualization of siri' na pacce cultural values provides a strong and ethical accountability framework for the NGO. It enhances the running of the organization by fostering a sense of unity to achieve a common mission which is not only symbolized by material accountability, but also by non-material values, such as mutual respect, solidarity, and empathy. In the end, the values of siri' na pacce positively impact the organization's members as a whole. Limitations: Researcher has limitation in interacting with community donors due to limited space which refers to geographical challenges that hinder direct access to donors. Contribution: This research contributes to organizations regarding the implementation of accountability that is imbued with local cultural values, can strengthen accountability and ethics in NGO management because there are intangible, non-material elements.